June 4, 2002
CLA-2-21:RR:NC:2:228 I81983CATEGORY:CLASSIFICATIONTARIFF NO.:2106.90.6400; 2106.90.6600
Mr. C.R. LeConte:
A.N. Deringer, Inc.
15 River Street
Calais, ME 04619-1894RE: The tariff classification of a spinach cream cheese stuffing from Canada
Dear Mr. LeConte:
In your letter dated April 8, 2002, on behalf of Heritage Salmon Limited, Blacks Harbour, NB, Canada, you requested a tariff classification ruling.
A description of the manufacturing process and an ingredients breakdown accompanied your letter. A sample was submitted under separate cover in May, 2002. The product, identified as a spinach cream cheese stuffing, is composed of approximately 43 percent cooked spinach, 41 percent cream cheese, 8 percent water, 2 percent each of lemon juice, skim milk powder, dehydrated onion flakes, and salt, and less than one percent each of granulated garlic, black pepper, and nutmeg. The product will be imported in frozen condition, in a clear plastic casing, and used as the stuffing ingredient in a prepared fish product called “stuffed salmon roasts.”
The applicable subheading for the spinach cream cheese stuffing, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherothercontaining over 10 percent by weight of milk solidsother, dairy products described in additional U.S. note 1 to chapter 4described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,